Whoever decides to move to Kenya can do so as a tourist, but in this case must leave the country every six months (forget the subterfuge used until some time ago, trusting to reside in one of the most corrupt nations in Africa, today there are also telematic controls due to anti-terrorism and one risks directly to prison).
Or he can choose to reside in Kenya.
In this case, after having fulfilled the obligations to become one (see the section on residence and work permits by clicking here), it is compulsory to register with AIRE, the Italian Association of Residents Abroad, to communicate the new address to the Embassy and to access the status of "Italian resident abroad in a country without conventions".
In fact, in a few months' time things may change, but for now Kenya is not among the countries that have signed a bilateral convention against double taxation with Italy.
In this case, any pension will be taxed in Italy and, if it contributes to income for work, also in Kenya.
Fiscal Residence
In order to be considered resident abroad for tax purposes it is compulsory not to have been registered at the Register of Residents in Italy for more than 183 days a year and not to have had a domicile or habitual abode in Italy for more than half a year.
An Italian resident in Kenya also loses the right to health care in his country of origin (except for Italian workers on secondment).
On returning to Italy, however, it is possible to obtain a temporary health card that can last 90 days per year (cumulative), which can normally only be used for urgent hospital services.
All this can be obtained with a simple self-certification, by going to the municipality where you are temporarily domiciled.
In the event of illness, it is also possible to obtain a general practitioner from the mutual society and exemptions on certain medicines or treatments.
Those who have income in Italy will have to continue to pay the regional and municipal IRPEF surcharges for as long as these taxes remain in force, and if they continue to produce income in both countries, the deductions and tax credits due can be subtracted from the income produced abroad that has been subject to final withholding tax.